= Unauthorized Access = '''Unauthorized access''' ('''UNAX''') is a violation of the Internal Revenue Code. <> ---- == Description == Within the [[UnitedStates/InternalRevenueService|IRS]], information should only be accessed for cases received through '''official channels'''. These can include work tasks, taxpayer walk-ins, and taxpayer phone calls. Anything else is an '''unofficial channel'''. Within official channel casework, it is also prohibited to access data of someone with whom the caseworker has a '''covered relationship'''. Any relationship that casts doubt on impartiality qualifies as a covered relationship. Upon receiving a case affected by a covered relationship, complete form 4442 and submit to your manager or Contracting Officer Representative (COR). '''Inadvertent access''' is when unnecessary data is accidentally accessed. This can include mistyping a Taxpayer Identification Number and viewing the data. Upon inadvertent access, complete form 11377 and submit to your manager or Contracting Officer Representative (COR). ---- == History == The [[UnitedStates/InformationLaw/TaxpayerBrowsingProtectionAct|Taxpayer Browsing Protection Act]] of 1997 established criminal penalties for UNAX. ---- CategoryRicottone